No attempt to evade tax in absence of proper docs when goods in transit were meant for return and no

CST & VAT: Punjab VAT - Where Authorised Officer checked a vehicle carrying goods of assessee and having found that bills accompanying goods were not from regular bill book and an attempt to evade tax was made imposed penalty upon assessee under section 14B(7)(ii), since during assessment proceedings Assessing Authority had accepted bill book and stand of assessee that it was an agent of one 'E' and above goods had been returned to 'E' on cancellation of agency, there was no question of attempt